(1) Fixed amount collection: directly check the income tax amount;
(2) Collection of approved taxable income rate: according to the actual amount of total income or cost, the income tax is calculated and paid according to the pre-approved taxable income rate.
Self-employed approved collection standards are as follows:
1. If the monthly turnover is less than 20,000 yuan, it will be 0% at the time of payment;
2. If the monthly business amount is from 20,000 to 50,000, the part exceeding 20,000 yuan shall be taxed at the approved tax rate of individual industrial and commercial households, and the part not exceeding 20,000 yuan shall not be taxed;
3. If the monthly turnover is between 50,000 yuan and 654.38+10,000 yuan, the part exceeding 20,000 yuan shall be taxed according to the approved tax rate of individual income tax of individual industrial and commercial households 1%, and the taxes of other departments shall remain unchanged;
4. If the monthly turnover exceeds 6,543,800 yuan, the part exceeding 20,000 yuan shall be taxed according to the approved individual income tax rate of individual industrial and commercial households of 654.38+ 0.8%.
To sum up, the enterprise income tax can be collected by the method of approved collection if there is no account book at the approved collection rate or in accordance with the provisions of tax laws and regulations.
Legal basis:
Article 6 of the Interim Measures for the Verification and Collection of Enterprise Income Tax
If the taxable income rate is adopted to levy enterprise income tax, the calculation formula of the payable income tax is as follows:
Taxable income = taxable income, taxable income rate or:
Taxable income = cost (expense) expenditure /( 1- taxable income), taxable income.
Interim Measures for the Verification and Collection of Enterprise Income Tax
Article 8
The taxable income rate is determined according to the range standard specified in the following table: agriculture, forestry, animal husbandry and fishery: 3%-10%; Manufacturing: 5%-15%; Wholesale and retail: 4%-15%; Transportation: 7%-15%; Construction industry: 8%-20%; Catering industry: 8%-25%; Entertainment industry:15%-30%; Other industries: 10%-30%.